The FA are "looking into" Gary Neville’s one-fingered gesture towards Carlos Tevez in Tuesday night’s Carling Cup semi-final between Manchester United and Manchester City at Eastlands.

Neville was warming up on the touchline as Tevez began his celebrations following the first-half penalty that pulled Manchester City level.

Tevez appeared to gesticulate towards Neville as if to say "shut it", in response to the Manchester United skipper’s weekend comments that Sir Alex Ferguson was correct to let the Argentina star leave Old Trafford last summer.

Neville’s own reply, captured on camera, was of the one-fingered variety, which triggered more taunts from Tevez.

And on Wednesday morning the FA confirmed they will look at the matter before deciding whether to take any further action.

Given Neville regards himself as a United fan, as well as their skipper, last night's events will have been hard to take, especially as Tevez was a cult hero during his time at the Red Devils and still keeps in contact with close friend Patrice Evra.

Indeed, Neville has already been in trouble once this season for goading City fans after Michael Owen’s stoppage time winner at Old Trafford in September.

On that occasion, the 34-year-old escaped a fine but was warned about his future conduct.

At least manager Sir Alex Ferguson adopted a fairly phlegmatic attitude to Tevez’s decision to taunt him by racing to the dug-out and cupping his hands behind his ears following what turned out to be City’s second-half winner last night.

"It is just the way these things happen," he said.

"Football can be like that. It can bite you.

"We have had a few players leave the club and score against us. There is no issue. I am happy with the players we have got."